Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 60 - Refundable Deposit for Disposal of Used Batteries (280-RICR-20-70-60)
Section 280-RICR-20-70-60.5 - Refundable Deposit for Disposal of Used Batteries
Universal Citation: 280 RI Code of Rules 20 70 60.5
Current through September 18, 2024
Refundable battery deposits collected by a retailer and held in trust for the state in accordance with R.I. Gen. Laws § 23-60-3 are not part of the selling price of an item sold and therefore are not subject to the tax provided that such charge is separately stated on the invoice.
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